Actual Problems of the Development of the Regulatory Framework for Digitalization

Abstract

The article examines the Russian experience of the transformation of the modern economy. The widespread introduction of digitalization is ahead of the existing regulatory framework in this area. For the most part, all digital platforms through which payments take place or some kind of transactions and transactions take place belong to foreign companies or companies whose headquarters are located abroad, and, consequently, taxes are paid abroad. This indicates a lag in the formation of not only the tax base in accordance with today’s demands of the modern economy, but also the entire regulatory framework in the field of digitalization in our country. In 2019, the Digital Economy program and the signed decree of the Government of the Russian Federation “On state support for leading companies in the development of products, services and platform solutions based on end–to-end digital technologies” were approved. The author of the article assesses the possibility of implementing the features of the application of the provisions of the Federal Law “On experimental legal regimes in the field of digital innovations in the Russian Federation” in the direction of “provision of state and municipal services and implementation of state control (supervision) and municipal control, the exercise of other powers and functions by state and local self-government bodies” on the example of the Perm Region.